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2008 (3) TMI 114 - CESTAT, MUMBAIImported goods - royalty is calculated on basis of the net ex-factory sale price of product, exclusive of excise duties minus the cost of the standard bought-out components & landed cost of imported components, irrespective of the source of procurement, including ocean freight, insurance, customs duties etc. - royalty payment has no nexus to be impugned goods - there was no Condition of Sale - technical-know-how/licence fee is not to be included in the value of the consignment of raw materials
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